ESTATE OF SELZNICK v. COMMISSIONER

Docket No. 14985.

8 T.C.M. 341 (1949)

Estate of Myron Selznick, Deceased, Bank of America National Trust and Savings Association, David O. Selznick and Charles H. Sachs, Executors v. Commissioner.

United States Tax Court.

Entered April 1, 1949.


Attorney(s) appearing for the Case

Lucien W. Shaw, Esq., 433 So. Spring St., Los Angeles, Calif., for the petitioners. E. A. Tonjes, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in estate tax of $384,634.05 consequent upon his holding, inter alia, that property transferred to a certain trust should be included in the gross estate of decedent, pursuant to section 811 (c), I. R. C.

The parties entered into an extensive stipulation by which numerous issues were disposed of. Such stipulation is incorporated

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